Rezumat/Abstract. It results from the practice and from the majority of the biography that the main interest of the companies and of the managers is to maximize profit. Profit is an indicator which must be understood as the essence, as the ultimate scope of the company’s activity. Only a company that generates profit is an efficient company. The amount of profit is influenced by several factors, as: the volume, the structure and the quality of the production and of the performed services, the cost level of the production or of the developed service, the level of work productivity, etc.